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You cannot import the save if your Shepard did not survive the events of Mass Effect 2. That Shepard's story ends with their death. Mass Effect Producer Casey Hudson has stated the following:

Dead is dead. Mass Effect 3, as with the rest of the trilogy, is Shepard’s story. If you have a dead Shepard at the end of Mass Effect 2, that saved game won’t import into Mass Effect 3. You can play Mass Effect 3 if you died in Mass Effect 2 of course, but you’ll have to create a new Shepard. Harsh? Yes. But we wouldn’t be serious about the concept of a suicide mission if you couldn’t die and your death didn’t have serious consequences.